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The relationship between Operating cash flows and the Dynamic Optimal capital Structure Spee: The Role of Corporate Governance

کلیدواژه: Corporate governance,Dynamic capital structure,Operating cash flows

نویسندگان: Ramezanpour Soheila, ZOLFAGHARI MEHDI, ZAREI REZA

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

The Corporate governance determines relations among executive managers, stockholders, board of director and others that consider four main goals between executive managers and board of director and against stockholders and other stakeholders included accountability, transparency, justice and neutral... ادامه

سال:2020

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Using DEA Model to Measure the Effect of Mutual Funds capital flows on capital Market Technical Efficiency

کلیدواژه: Issued Flow,Redemption Flow,Net Flow,Mutual Funds,Market Technical Efficiency

نویسندگان: TAVANGAR AFSANEH, Khabbazzadeh Mohammad Esmaeil

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

In this research، we studied the effect of capital flows of Mutual Funds on capital Market technical efficiency by using DEA (Data Envelopment Analysis) for 22 Mutual Funds listed in Tehran Stock Exchange during the years 2010-2014. We considered mutual funds’ trade volume and total assets as... ادامه

سال:2019

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The Moderating Effect of Corporate Governance on The Relationship between Social capital and cash Dividend Policies

کلیدواژه: Corporate Governance,Dividend,Social Capital

نویسندگان: Barzegar Ghodratolla, KAMYABI YAHYA, Ebrahimi Jamil

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: Several studies, conducted on the impact of non-monetary values, including culture, norms, or religion on Corporate payment policies, show the effect of these factors on the decisions adopted by a company. Hence, the present study aims to introduce social capital as a non-monetary factor, t... ادامه

سال:2021

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cash flows and Returns of Mutual Funds Investors: Empirical evidence of the marketplaces of investors

کلیدواژه: Investors Market Timing,Mutual Fund performance,Mutual Fund Cash Flows Jelclassifection

نویسندگان: Mirlohi Seyed Mojtaba, EBRAHIMNEJAD ALI, Farahabadi Mehrdad

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

In analyzing mutual funds’ performance, the funds’ return is typically deemed as a performance measure and this measure is not necessarily discriminated by the virtually investors’ realized return. This is despite the fact that depending on the investors’ timing strategy ... ادامه

سال:2018

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Investigating the Impact of Corporate Governance on the capital Allocation Efficiency

کلیدواژه: Corporate governance,Capital allocation,Investment efficiency,Corporate governance components,Tehran Stock Exchange (TSE)

نویسندگان: Vares Hamed, Salavatizadeh Ali, Bannazadeh Mohammad Javad

ناشر: مدیریت دولتی - Journal of Public Administration

Objective: The role of Corporate governance in matching the interests of senior executives with those of the shareholders’ interests has been investigated in previous studies. If Corporate governance can reduce agency costs, companies with good governance may have fewer unfavorable issues in their c... ادامه

سال:2022

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Intellectual capital and the Relation between Corporate Governance and Tax Avoidance

کلیدواژه: tax avoidance,corporate governance,intellectual capital

نویسندگان: Faghani Mahdi, Darsanj Sakine, Saeidi Moslem, ZAREI HAMID

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Lack of proper Corporate governance mechanisms can pave the way for management opportunistic actions one of which is to lead tax avoidance activities towards their own benefits, which in turn may waste tax resources. The purpose of this paper is to investigate the effect of intellectual capital on t... ادامه

سال:2019

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The Effect of Corporate Governance on the Relationship between Uncertainty in Macroeconomics and cash Holdings

کلیدواژه: Corporate Governance,Macroeconomic Uncertainty,Cash Holdings

نویسندگان: Sheykhzadeh Maryam, BARADARAN HASSANZADEH RASOUL

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Received: This study aims to investigate Corporate governance's effect on the relationship between macroeconomic uncertainty and cash holdings in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 180 companies were selected during the period from 2012 to 2018. This study ... ادامه

سال:2022

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The Relation between Over-Investment and Marginal Value of cash Holdings and Role of Corporate Governance

کلیدواژه: Cash holdings,Corporate governance,Excessive investment,Less than investment,Marginal value of cash holdings

نویسندگان: Mousavi Shiri Seyd Mahmoud, Mostafavi Niloofar, Yazdani Mahdieh

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

This study examines the relationship between marginal value of cash holdings and overinvestment as well as Corporate governance of firms in the capital market (i. e. the Tehran Stock Exchange). The aim of this paper is to evaluate whether cash holdings have different value creation potential for fir... ادامه

سال:2017

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Investigating the Mediating Role of Dividend Policy on the Relationship Between Corporate Governance and Free cash Flow

کلیدواژه: dividend policy,corporate strategy,free cash flow,mediator variable,sobel test

نویسندگان: BEKHRADINASAB VAHID

ناشر: پیشرفت های مالی و سرمایه گذاری - ADVANCES IS FINANCE AND INVESTMENT

Any problem that arises in the market is not only an economic issue but also a social issue in which the public interest of society will be jeopardized. To solve these problems, one of the most important concepts in the last two decades is the concept of Corporate governance. Because the company nee... ادامه

سال:2021

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